# M/S. CHAUDHARANA STEELS (P) LTD v. THE COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD

- **Citation:** [2009] 8 S.C.R. 562
- **Court:** Supreme Court of India
- **Decided:** 2009-05-08
- **Case number:** Civil Appeal No. 5389 of 2007
- **Bench:** Dr. Arijit Pasayat, Asok Kumar Ganguly
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/m-s-chaudharana-steels-p-ltd-v-the-commissioner-of-central-excise-allahabad-26066
- **Pages:** 2

## Headnote

C
Cenfral Excise Act, 1944 - s. 35-G - Condonation of
delay in filing appeal under - Power of - Held: High Court
has no power to condone the delay.
Commissioner of Customs, Central Excise, Naida v.
D Punjab Fibres Ltd., Noida 2008 (3) SCC 73; Commissioner
of Customs and Central Excise v. Mis. Hoga India (P) Ltd.
and Anr. 2009 (4) SCALE 37 4, relied on.
E
F
Case Law Reference
2008 (3) sec 13
Relied on.
2009 (4) SCALE 374
Relied on.
Para 1
Para 1

## Text

A
B
[2009] 8 S.C.R. 562
M/S. CHAUDHARANA STEELS (P) LTD.
V.
THE COMMISSIONER OF CENTRAL EXCISE,
ALLAHABAD
(Civii Appeal No. 5389 of 2007)
MAY 8, 2009
[DR. ARIJIT PASAYAT AND ASOK KUMAR
GANGULY, JJ.]
C
Cenfral Excise Act, 1944 - s. 35-G - Condonation of
delay in filing appeal under - Power of - Held: High Court
has no power to condone the delay.
Commissioner of Customs, Central Excise, Naida v.
D Punjab Fibres Ltd., Noida 2008 (3) SCC 73; Commissioner
of Customs and Central Excise v. Mis. Hoga India (P) Ltd.
and Anr. 2009 (4) SCALE 37 4, relied on.
E
F
Case Law Reference
2008 (3) sec 13
Relied on.
2009 (4) SCALE 374
Relied on.
Para 1
Para 1
CIVIL APPELLATE JURISDICTION : Civil Appeal No.
5389 of 2007.
From the Judgment & Order dated 27.07.2007 of the High
Court of Judicature at Allahabad in Central Excise Appeal No.
23 (D) of 2005.
Pankaj Bhatia, Vivek Choudhary and Jainendra
'
G Maldahiyar (T. Mahipal) for the Appellants.
H
Navin Prakash (8.V. Balaram Das) for the Respondents.
The Judgment of the Court was delivered by
562
-
•
CHAUDHARANA STEELS (P) LTD. v. COMMNR. OF 563
CENTRAL EXCISE, ALLAHABAD
DR. ARIJIT PASAYAT, J. 1. In this appeal the only
A
~ question that arises for consideration is whether there is power
for condonation of delay in filing an appeal under Section 35G of the Central Excise Act, 1944 (in short the 'Act'). By
judgment delivered in Commissioner of Customs, Central
Excise, Noicja v. Punjab Fibres Ltd., Naida (2008 (3) SCC 73)
B
it was helq that the High Court has no power to condone delay
in seeking reference under Section 35-H of the Act. Doubting
correctness of the view reference was made to larger Bench.
By judgment dated 27.3.2009 a three-judge Bench in
Commissioner of Customs & Central Excise ~: Mis. Hongo c
India (P) Ltd. & Anr. 2009 (4) SCALE 374 concurred with the
view t~ken by the two-judge Bench in Punjab Fibres case
(supra). The decision has full application to the present case
also.
2. That being so this appeal deserves to be dismissed
D
·· · which we direct. No costs.
N.J
Appeal dismissed.